Journal of Business Management and Accounting最新文献_第6页

Are Corporate Governance Mechanisms Associated with Information Asymmetry Level among UAE Listed Companies? 公司治理机制是否与阿联酋上市公司信息不对称水平相关?

Journal of Business Management and Accounting Pub Date : 2020-02-23 DOI: 10.32890/jbma2018.8.1.8801

N. Lode, Saleh Salem Saeed Bajrei

引用次数: 1

Work-Life Balance in Relation to Workload Experience and Work-Life Programme: A Study in a Government Ministry of Malaysia 工作-生活平衡与工作量经验和工作-生活计划的关系:在马来西亚政府部门的研究

Journal of Business Management and Accounting Pub Date : 2020-02-23 DOI: 10.32890/jbma2015.5.0.8860

Sharifuddin Zainuddin, Asmawati Muhamad, M.Hairolnezam Kahmis, N. Mamat

引用次数: 1

Research and Development Evaluation Remodelling in Malaysia: An Idealistic Framework 马来西亚的研发评估重塑:一个理想主义框架

Journal of Business Management and Accounting Pub Date : 2020-02-23 DOI: 10.32890/jbma2014.4.0.8878

N. Osman, A. Nura

{"title":"Research and Development Evaluation Remodelling in Malaysia: An Idealistic Framework","authors":"N. Osman, A. Nura","doi":"10.32890/jbma2014.4.0.8878","DOIUrl":"https://doi.org/10.32890/jbma2014.4.0.8878","url":null,"abstract":"This paper provides an idealistic conceptual framework for Research & Development(R&D) evaluation. R&D is very important in higher level decision making. In Malaysia,though the spending is on increasing term, only a small proportionate of Gross DomesticProduct (GDP) is allocated to fund R&D as compared to the required tasks in the vastfields of research. A lot of efforts were spent in R&D, the undertakings of which shouldbe monitored and well-funded to ensure the results of the research are consideredin making decisions that could be shared, implemented, improvised, and evaluated.Public research which focuses more on educational know-how in the developmentof human resource/human capital could be assimilated in R&D of private sectorswhich focus more on scientific, technology, material handling, and information andcommunication technology (ICT). The more advances occur in science and technologyfields, the demand for manpower in the related fields would increase. In spite of this,any improvement from the implemented research result could not be assured even withfunctional R&D systems if there is no constant evaluation and post decision valuation.The collaboration of public-private R&D institutions would generate a new breedof innovative entrepreneurs that could assist Malaysia to achieve developed nationstatus as set out in Vision 2020. The outcome of this paper is a proposed model ofthe Malaysian R&D evaluation in public agencies, private sectors, and universities toconstruct an idealistic R&D decision evaluation framework for future application. Themodel presents the interconnected interactions that take place within the stakeholderscircle in R&D network. Basically, the model is drawn up under the principle thatvirtually there are balanced interactions and the interested parties are inter-related.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"325 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129931270","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Determining Critical Elements in Strengthening the Organisations: A Study on the Public Sector 确定加强组织的关键因素:公共部门研究

Journal of Business Management and Accounting Pub Date : 2020-02-23 DOI: 10.32890/jbma2015.5.0.8867

R. Abidin, N. Osman, Fadhilah Mohd Zahari, N. Nordin

引用次数: 0

The Relationship between Environmental Management Practices and Environmental Performance: The Role of Organisational Culture 环境管理实践与环境绩效的关系:组织文化的作用

Journal of Business Management and Accounting Pub Date : 2020-02-23 DOI: 10.32890/jbma2013.3.0.8883

C. Jamil, H. Johari

{"title":"The Relationship between Environmental Management Practices and Environmental Performance: The Role of Organisational Culture","authors":"C. Jamil, H. Johari","doi":"10.32890/jbma2013.3.0.8883","DOIUrl":"https://doi.org/10.32890/jbma2013.3.0.8883","url":null,"abstract":"Nowadays, organisations and their management are working very hard to forecast and respond to ever-changing new markets and fierce competition. Due to increase in globalisation and technological advancements, the constant variable for todayâ€™s workplace is perhaps the ability to continuously evolve. Organisations must ensure that their activities do not harm or negatively impact the environment. This study investigated the effect of organisational culture on the relationship between environmental management practice and environmental performance. Organisational culture was measured using an adapted version of the Henriâ€™s 2006 instrument which was based on a competing values perspective. Questionnaires were administered to 300 respondents (general managers/general managers) from various hotels in the Malaysian hotel industry. The hierarchical multiple regression method showed that organisational culture is not significantly related to environmental performance. However, to some extent, organisational culture has moderated the relationship between environmental management practice and environmental performance. This result implied that most of the sampled hotels in Malaysia employed a control dominant type of culture in achieving objectives. The results also showed even though hotels create an environmental culture in their activities, if people are not ready and not willing to share their knowledge toward creation of new values and beliefs, better environmental performance will not be achieved. This insignificant finding may be due to new beliefs relating to environmental issues in the Malaysian hotel industry.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128549162","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

A Study on Workforce Requirements at Besgrade Products Sdn. Bhd. 高档产品公司劳动力需求研究。有限公司

Journal of Business Management and Accounting Pub Date : 2020-02-23 DOI: 10.32890/jbma2015.5.0.8863

Russayani Ismail, Norazlina Mahat, L. Eam, Norizan Hj Azizan, Norhana Shaibatul Khadri

{"title":"A Study on Workforce Requirements at Besgrade Products Sdn. Bhd.","authors":"Russayani Ismail, Norazlina Mahat, L. Eam, Norizan Hj Azizan, Norhana Shaibatul Khadri","doi":"10.32890/jbma2015.5.0.8863","DOIUrl":"https://doi.org/10.32890/jbma2015.5.0.8863","url":null,"abstract":"The Malaysian timber industry is a competitive industry that has the potential to grow. Since most of the production in this industry is for the export market, the global economic conditions and competition from other producing countries will nevertheless affect the performance of the industry. Therefore, in order for this market to expand, the quality of timber production should be further enhanced and offered at a more competitive price. Generally, issues related to high dependency on foreign workers and low level of automation are believed to seriously affect the viability and sustainability of the Malaysian timber industry. Following these issues, a case study was carried out on Besgrade Products Sdn. Bhd., which is one of the largest plywood manufacturers in Malaysia. The findings revealed that, in general, the percentage of foreign workers in the company is far higher than the percentage of local workers. It was also found that the majority of foreign workers occupied the operator position. Probing further into the problem facing by the firm in hiring local workers revealed that long working hours and unpleasant work environment are the major factors that contribute toward low participation of local workers. With regard to foreign workers, communication problems and â€œred tapeâ€ in permit approval are among the major issues. Based on the findings, various suggestions related to labour issues have been put forth. These include the rebranding of the timber industry to be more dynamic, providing a more conducive work environment, introducing competitive wages for local workers, intensifying efforts toward automation through the use of technology thereby promoting the training of skilled workers who can handle high technology machines, and finally establishing policies to gradually reduce the dependency on foreign labour while at the same time training local workers with the necessary skills.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133724659","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Factors Influencing Small and Medium Enterprise Performance in Nigeria: A Pilot Study 影响尼日利亚中小企业绩效的因素:一项试点研究

Journal of Business Management and Accounting Pub Date : 2020-02-23 DOI: 10.32890/jbma2018.8.1.8797

Maryam Imam Ibrahim, O. Keat, Shamsul Huda Binti Abdul-Rani

{"title":"Factors Influencing Small and Medium Enterprise Performance in Nigeria: A Pilot Study","authors":"Maryam Imam Ibrahim, O. Keat, Shamsul Huda Binti Abdul-Rani","doi":"10.32890/jbma2018.8.1.8797","DOIUrl":"https://doi.org/10.32890/jbma2018.8.1.8797","url":null,"abstract":"This paper discusses factors influencing the performance of SMEs in Nigeria using the quantitative approach. The study used a survey method; it administered 40 questionnaires to SME owner-managers randomly selected in Kano, Nigeria. Four elements were identified and used as determining factors of SMEs performance, these are: entrepreneurial orientation, technology orientation and contemporary marketing as independent variables and government support policies (GSPs) as a moderating variable. Validity and reliabilty of the instruments were scrutinized by professionals in the field of management and their observations were used in modifying the items of the quetionnaire. Similarly, to present the results of the pilot test, the data was analysed using PLS-SEM 2.0 and the findings confirmed the validity and reliability of the instruments adapted for the study. Theoretically, the paper established a new insight on the role of government on the relationship between the determinants and SMEs performance. The study has practical implication for government, policy makers, regulators, SMEs owner-managers and other stakeholders to recognize government support as it affects SMEs performance. The study further adds to the frontier of knowledge on the importance of GSPs in strengthening the relationship between the variables and SMEs performance.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129602976","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Keberkesanan Organisasi dalam Penyampaian Perkhidmatan: Penilaian Berdasarkan Paradigma Servqual dan Model Kano

Journal of Business Management and Accounting Pub Date : 2020-02-23 DOI: 10.32890/jbma2015.5.0.8865

N. H. Abu, Abdul Aziz Othman, Rahimi Abidin, Mohd Fitri Mansor

{"title":"Keberkesanan Organisasi dalam Penyampaian Perkhidmatan: Penilaian Berdasarkan Paradigma Servqual dan Model Kano","authors":"N. H. Abu, Abdul Aziz Othman, Rahimi Abidin, Mohd Fitri Mansor","doi":"10.32890/jbma2015.5.0.8865","DOIUrl":"https://doi.org/10.32890/jbma2015.5.0.8865","url":null,"abstract":"Departments under the government sector needs to offer the best quality service to meet the needs and requirements of customers. At the same time, the departments should ensure that service delivery to the customer is always relevant from time to time in line with Malaysia government policies, changes in technology, economic development and the dynamics of consumer preferences. The main objective of this study are to measure the quality of service delivery by Department MG using paradigma SERVQUAL and to measure customer satisfaction against the services offered using the Kano Model. Based on paradigma of SREVQUAL, the findings show 20 items out of 21 items that are measured situated in very strong position. Based on Kano model, the findings also shows the level of customer satisfaction are at 79-75% per cent. This indicates MG Department has successfully met the needs and requirements of its customers. But to remain competitive in the services market, MG Department needs to improve the items that are rated below 75%. The results obtained will help improve the performance of the Department MG in offering services to its customers. It is in line with government policy, namely people first, performance now. In fact, the results can be used as a guide in the development of policy and strategy of departments under government sector.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116483098","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Academic Field Trip as a Teaching Pedagogy to Accounting Students 学术实地考察作为会计专业学生的教学方法

Journal of Business Management and Accounting Pub Date : 2020-02-23 DOI: 10.32890/jbma2018.8.1.8794

Hapsah S. Mohammad

{"title":"Academic Field Trip as a Teaching Pedagogy to Accounting Students","authors":"Hapsah S. Mohammad","doi":"10.32890/jbma2018.8.1.8794","DOIUrl":"https://doi.org/10.32890/jbma2018.8.1.8794","url":null,"abstract":"Academic field trip is organised to attain several objectives. The objectives are in general, among others, to enhance social, personal and emotional development of students as well as to add value to students academic development. However, the specific objectives, as outlined in the syllabus of strategic management courses, include ability to function as a consultant, owner of a business, make strategic decisions and to justify those decisions through oral and written communication, both as an individual and as a member of a team. To meet these objectives, general and specific, at the beginning of the semester, students are briefed about the academic field trip and expectation (knowledge and experience) from it. To ensure that the studentsâ€™ will benefit from the trip, they are required to make some preparations before going for the academic field trip. The preparation includes research on the company and its industry, and to get the necessary information during the trip in order to complete some tasks. To complete the tasks, students have to form groups of three and they are given some assignments. The information necessary to complete the assignment will come from their observations during the trip. Basically, the assignments relate to the concepts and theories they have learned in class. The assignments will reflect the ability of the students to link them to the industry. Thus, the objective of this paper is to discuss the preparation before, during and after field trip as a teaching pedagogy in line with output-based education system. However, the effectiveness of academic field trips as a teaching pedagogy is not measured directly, therefore, it becomes a limitation of the paper. Nevertheless, this paper may serve as a useful input in the involvement and commitment of students during fieldtrips and the content of the assignment submitted will give an insight into the level of understanding of the students on class-room learning.","PeriodicalId":410080,"journal":{"name":"Journal of Business Management and Accounting","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127564812","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Geopolitical Differences and Tax Non-compliance among Yemeni SMEs 也门中小企业的地缘政治差异和税收不合规

Journal of Business Management and Accounting Pub Date : 2020-02-23 DOI: 10.32890/jbma2018.8.1.8795

Lutfi Hassen Ali Al-Ttaffi, Hijattulah Abdul-Jabbar

引用次数: 8